Marketplace Facilitators and Marketplace Sellers
Marketplace facilitators and marketplace sellers having either gross sales in excess of one hundred thousand dollars ($100,000) sourced to North Carolina, including marketplace-facilitated sales and sales as a marketplace seller, or two hundred (200) or more separate transactions sourced to North Carolina for the previous or current calendar year (collectively “Threshold”) are engaged in business in North Carolina for sales and use tax purposes.
A marketplace facilitator that meets the Threshold is considered the retailer of each marketplace-facilitated sale it makes and is required to register and collect and remit the sales and use tax due on all such sales. A marketplace facilitator is required to comply with the same requirements and procedures as other retailers. A marketplace facilitator is required to collect and remit sales tax as required by N.C. Gen. Stat. § 105-164.4J.
Note: The exception for small sellers does not apply to marketplace sellers with a physical presence in North Carolina or any other legal requirement to collect and remit sales and use tax in North Carolina.
Technical Publications for Marketplace Facilitators and Marketplace Sellers
Directive SD-20-1 Marketplace Facilitators and Marketplace Sellers (1-28-2020)
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